ORDIN 1286-2012 Actualizat 2015

7/24/2019 ORDIN 1286-2012 Actualizat 2015

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ORDIN Nr. 1286 din 1 octombrie 2012pentru aprobarea Reglementrilor contabile conforme cu Standardele internaionale de raportare financiar aplicabile !ocietilorcomerciale ale cror "alori mobiliare !unt admi!e la tran#acionare pe o pia reglementat

$e%t &n "igoare &ncep'nd cu !ituaiile financiare anuale aferente e%erciiului financiar 201( R)*+I,*$OR- O/*NI* D) INOR/*$I N)*/3

$e%t actuali#at prin produ!ul informatic legi!lati" +)4 )4)R$ &n ba#a actelor normati"e modificatoare publicate &n/onitorul Oficial al Rom'niei artea I p'n la 25 februarie 201(.

*ct de ba#7- Ordinul mini!trului finanelor publice nr. 12862012

*cte modificatoare/1- Ordinul mini!trului finanelor publice nr. 16902012/2- Ordinul mini!trului finanelor publice nr. 2152015/5- Ordinul mini!trului finanelor publice nr. 206:2015/;- Ordinul mini!trului finanelor publice nr. 1(0201(

/odificrile


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Situaiile financiare anuale re!pecti" !ituaiile financiare anuale con!olidate au componentele pre"#ute de I*S 1. *R$. 8 ?1@ entru e%erciiul financiar al anului 2012 !ituaiile financiare anuale indi"iduale &n ba#a IRS !e &ntocme!c prin retratareainformaiilor din contabilitatea organi#at &n ba#a Reglementrilor contabile conforme cu Directi"a a IE>a a omunitilor)conomice )uropene aprobate prin Ordinul mini!trului finanelor publice nr. 5.0((2009F@ pentru aprobarea Reglementrilorcontabile conforme cu directi"ele europene cu modificrile a a omunitilor )conomice )uropene aprobate prinOrdinul mini!trului finanelor publice nr. 5.0((2009F@ cu modificrile


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cur!ul e%erciiului financiar 2015 in contabilitatea &n ba#a pre"ederilor IRS.IN F@ Ordinul mini!trului finanelor publice nr. 50((2009 a fo!t abrogat. * !e "edea Ordinul mini!trului finanelor publice nr.1802201;.

7 *R$. 9 ?1@ Situaiile financiare anuale pre"#ute la art. 8 !e depun la unitile teritoriale ale /ini!terului inanelor ublice &n!oite de

documentele pre"#ute de lege. ?2@ Odat cu documentele pre"#ute la alin. ?1@ !e depune


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/; G*R$. II re#entul ordin tran!pune parial pre"ederile Directi"ei 20155;J) a arlamentului )uropean re#entele reglementri pre"d reguli de &ntocmire aprobare auditare !tatutar ?1@ R!punderea pentru organi#area


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urma aplicrii noilor politici contabile re!pecti" a corectrii erorilor contabile. :H5. > *tunci c'nd &n ba#a unor pre"ederi legale e%pre!e &n conturile de "enituri au fo!t cuprin!e !ume repre#ent'nd di"er!eimpo#ite !e "aloarea total a angaamentelor pentru fiecare categorieC e@ "aloarea a"an!urilor ceie de performan rele"ani pentru acti"iti !pecificeinclu!i" informaii de!pre a!pecte pri"ind mediul &nconurtor numrul


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?2@ Scopul ace!tor pre#entri e!te de a furni#a informaii care ! aute la &nelegerea mai bun a !emnificaiei in!trumentelorfinanciare bilaniere !au e%trabilaniere a!upra !ituaiei financiare a unei entiti re#ultatelor acti"itii ei l aplice. )ntitatea "a indica pre"ederile care !unt di!ponibile publicC toate informaiile rele"ante referitoare la practicile de gu"ernan corporati" aplicate &n plu! fa de cerinele legi!laieinaionale. =n ace!t ca# entitatea "a face di!ponibile public practicile !ale de gu"ernan corporati"C b@ &n m!ura &n care entitatea !e &ndeprtea# de la codul de gu"ernan corporati" care i !e aplic !au pe care a ale! !>l apliceo e%plicaie a ace!teia pri"ind prile din cod pe care nu le aplic au abtut


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g!it de ctre acionari in"e!titori


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reprodu!e &n forma ?1@ =mpreun cu !ituaiile financiare anuale trebuie publicat propunerea de di!tribuire a profitului !au de acoperire a

pierderii contabile. ?2@ Di!tribuirea profitului !au acoperirea pierderii contabile !e pre#int &n notele e%plicati"e. 21. > Situaiile financiare anuale &ntocmite de entiti trebuie ! fie publicate &n fiecare !tat membru al Jniunii )uropene &n careacele entiti au !ucur!ale. *ce!te !tate membre ale Jniunii )uropene pot cere ca publicarea documentelor &n cau# ! !e fac &nlimba lor oficial.

*I$O+J+ III re"ederi referitoare la !ituaiile financiare anuale con!olidate

Seciunea 1 ondiii pentru elaborarea !ituaiilor financiare anuale con!olidate

22. > O entitate !ocietate>mam con!olidant ?entitate per!oan uridic rom'n care are una !au mai multe filiale erimetrul de con!olidare !tabilit potri"it pct. 2; e!te folo!it Notele e%plicati"e la !ituaiile financiare anuale con!olidate trebuie ! furni#e#e cel puin urmtoarele informaii dacace!tea nu !unt cerute de IRS- a@ denumirea


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Semnarea !ituaiilor financiare anuale con!olidate

26. > re"ederile pct. 9 din pre#entele reglementri !e aplic entru fiecare e%erciiu financiar admini!tratorii unei entiti ?!ocietate>mam@ elaborea# un raport con!olidat al

admini!tratorilor care cuprinde cel puin o pre#entare fidel a de#"oltrii mam are obligaia de auditare cele dourapoarte de audit pot fi pre#entate !ub forma unui !ingur raport. 51. FFF *brogat 52. FFF *brogat

7 Seciunea 6 *probarea Situaiile financiare anuale con!olidate !e &ntocme!c


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admini!tratorilor mam@ &n conformitate cu legi!laia &n "igoare. 56. > re"ederile pct. 19 din pre#entele reglementri !e aplic ?1@ $oate !ocietile ale cror "alori mobiliare !unt admi!e la tran#acionare pe o pia reglementat indiferent de naturaacionarilor acti"e &n indu!tria e%tracti" !au &n !ectorul e%ploatrii pdurilor primare au obligaia de a &ntocmi


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acea a!ociere &n participaie.

/; S)3IJN)* a 5>a oninutul raportului

/; 56H(. > Nu e!te nece!ar ca o plat indiferent dac e!te plat unic !au o !erie de pli cone%e ! fie luat &n con!iderare &n

raport dac e!te mai mic de 100.000 )JR &n cur!ul unui e%erciiu financiar. 56H6. > ?1@ Raportul pre#int urmtoarele informaii &n legtur cu acti"itile de!cri!e la pct. 56H1 alin. ?1@ pct. 1 g@ efectuat pentru fiecare a!tfel de proiect Informaiile publicate cu pri"ire la plile menionate &n pre#enta !eciune reflect !ub!tana mai cur'nd dec't formaplii !au a acti"itii &n cau#. lile ?1@ Societile ale cror "alori mobiliare !unt admi!e la tran#acionare pe o pia reglementat acti"e &n indu!triae%tracti" !au &n !ectorul e%ploatrii pdurilor primare care intr !ub incidena legi!laiei naionale au obligaia de a &ntocmi unraport con!olidat a!upra plilor efectuate ctre gu"erne &n conformitate cu pct. 56H; > 56H8 dac &n calitate de !ocieti>mam auobligaia de a &ntocmi !ituaii financiare anuale con!olidate. ?2@ O !ocietate>mam e!te con!iderat de a!emenea a fi acti" &n indu!tria e%tracti" !au &n !ectorul e%ploatrii pdurilorprimare dac oricare dintre filialele !ale e!te acti" &n indu!tria !au &n !ectorul menionat. ilialele a"ute &n "edere &n ace!t !cop!unt acelea ?1@ Raportul con!olidat cuprinde numai plile ctre gu"erne re#ultate &n urma operaiunilor de e%tracie


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imobili#rile &n cur! precum =n cadrul imobili#rilor necorporale !e cuprind fondul comercial


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7 Imobili#ri corporale

;5. > ?1@ Imobili#rile corporale cuprind- terenuri o!turile e!timate iniial cu demontarea


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=n conturile de creane imobili#ate repre#ent'nd &mprumuturi acordate !e &nregi!trea# !umele acordate terilor &n ba#a unorcontracte pentru care entitatea percepe dob'n#i potri"it legii.

Seciunea 2 *cti"ele curente

Recunoa !tocuri gaate li"rate creditorului beneficiar al gaului care rm'n &n e"idena debitorului p'n la "'n#area lorC > bunuri recepionate pentru care nu !>a primit &nc factura care trebuie &nregi!trate &n acti"ele cumprtoruluiC > bunuri li"rate


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at't &n ge!tiune c't ontabilitatea tre#oreriei a!igur e"idena e%i!tenei ?1@ *lte in"e!tiii pe termen !curt repre#int obligaiunile emi!e ?1@ +a intrarea &n entitate in"e!tiiile pe termen !curt !e e"aluea# potri"it cerinelor IRS. ?2@ Depo#itele bancare pe termen !curt &n "alut !e &nregi!trea# la con!tituire la cur!ul de !cimb "alutar comunicat de 7ancaNaional a Rom'niei de la data operaiunii de con!tituire. ?5@ +icidarea depo#itelor con!tituite &n "alut !e efectuea# la cur!ul de !cimb "alutar comunicat de 7anca Naional aRom'niei de la data operaiunii de licidare. Diferenele de cur! "alutar &ntre cur!ul de la data con!tituirii !au cur!ul la care !unt &nregi!trate &n contabilitate


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?2@ entru utili#area cur!ului de !cimb "alutar !e aplic pre"ederile pct. 86 din pre#entele reglementri.

Seciunea 5 $erii

:8. > ontabilitatea terilor a!igur e"idena datoriilor


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uridice rom'ne. 86. > ?1@ entru e"aluarea la finele fiecrei perioade de raportare a elementelor e%primate &n "alut !e utili#ea# cur!ul de!cimb al pieei "alutare comunicat de 7anca Naional a Rom'niei din ultima #i bancar a lunii &n cau#. ?2@ Diferenele de cur! &nregi!trate !e recuno!c &n contabilitate )lementele monetare re!pecti" nemonetare e%primate &n "alut !e e"aluea# la finele fiecrei perioade de raportareconform pre"ederilor IRS.

7 8:. > re"ederile de la pct. 86 !e aplic facturi de &ntocmitG re!pecti" contul ;08 Gurni#ori > facturi ne!o!iteG !e conturile core!pun#toarere!pecti" :01 GEenituri din "'n#area produ!elor finiteG :11 GEenituri aferente co!turilor !tocurilor de produ!eG reanele incerte !e &nregi!trea# di!tinct &n contabilitate ?contul ;118 Glieni inceri !au &n litigiuG !au &n conturi analiticeale conturilor de creane pentru alte creane dec't clienii@. 90. > ontabilitatea decontrilor cu per!onalul cuprinde drepturile !alariale !porurile adao!urile premiile din fondul de !alariiindemni#aiile pentru concediile de odin precum


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98. > =n cadrul decontrilor cu bugetul !tatului $a%a pe "aloarea adugat pentru aci#iiile din Rom'nia Sumele depu!e !au l!ate temporar de ctre acionari la di!po#iia entitii precum


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trebuie acordat informaiilor referitoare la in!trumentele financiare orma capitalului entitii e!te determinat de forma uridic a ace!teia. 11:. > ?1@ apitalul !ocial !ub!cri! ?1@ '


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&n perioadele anterioare &n capitalul !ocial ?1@ ontabilitatea re#er"elor !e ine pe categorii de re#er"e- re#er"e legale re#er"e !tatutare !au contractuale re#er"e dinree"aluarea imobili#rilor necorporale ?1@ Impo#itul pe profit care potri"it I*S 12 !e recunoa


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e"idenia#


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/2 129H2. > =n aplicarea pre#entelor reglementri capitalurile proprii care pot fi utili#ate pentru acoperirea pierderii contabilereportate includ eltuielile !e &nregi!trea# &n contabilitate cu autorul conturilor din la!a 6 Gonturi de celtuieliG. 151. > ?1@ ontabilitatea celtuielilor !e ine pe feluri de celtuieli dup natura lor. ?2@ =n contabilitate !e e"idenia# di!tinct- > celtuielile pri"ind !tocurileC

> celtuielile cu !er"iciile e%ecutate de teriC > celtuielile cu alte impo#ite ta%e celtuielile cu amorti#rile pro"i#ioanele celtuieli pri"ind operaiunile cu in!trumente deri"ate deinute &n "ederea tran#acionriiC > pierderi pri"ind contabilitatea de acoperireC > celtuieli cu dob'n#ile aferente in!trumentelor deri"ate de!emnate ca in!trumente de acoperire a ri!cului de rat a dob'n#ii.

=n contul de profit alte "enituri. ?5@ =n conturile de "enituri !e e"idenia# di!tinct "eniturile re#ultate din operaiunile cu in!trumente deri"ate ?contul :65GEenituri din operaiunile cu in!trumente deri"ateG@ re!pecti"- > "eniturile pro"enind din operaiunile cu in!trumente deri"ate deinute &n "ederea tran#acionriiC > c'


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15(. > orectarea erorilor aferente e%erciiilor financiare precedente nu determin publicarea unor !ituaii financiare anualere"i#uite pentru acele e%erciii financiare. 156. > +a efectuarea corecturilor &n contabilitate care pri"e!c erori aferente e%erciiului financiar curent &nregi!trrile contabileefectuate gre lanul de conturi nu con!tituie temei legal pentru efectuarea operaiunilor economico>financiare ci !er"efinanciare !upu!e &nregi!trrii &ncontabilitate trebuie efectuate &n concordan !trict cu pre"ederile actelor normati"e care le reglementea# >>>>>>>>>>> F1@ *ce!t cont mai apare doar la entitile care nu au finali#at procedurile legale de tran!fer al bunurilor de natura patrimoniuluipublic. F2@ =n ace!t cont !e e"idenia# aciunile care din punct de "edere al I*S 52 repre#int datorii financiare.

105. *lte elemente de capitaluri proprii 1051. 7eneficii acordate angaailor !ub forma in!trumentelor de capitaluri proprii ?@


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1052. omponenta de capitaluri proprii a in!trumentelor financiare compu!e ?@ 1055. Diferene de cur! "alutar &n relaie cu in"e!tiia net &ntr>o operaiune din !trintateF5@ ?*@ 105;. Impo#it pe profit curent >>>>>>>>>>> F5@ *ce!t cont reflect diferenele de cur! "alutar recuno!cute iniial &n alte elemente ale re#ultatului global


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a I*S mai puin I*S 29F:@ ?*@ 11:5. Re#ultatul reportat pro"enit din modificrile politicilor contabile ?*@ 11:;. Re#ultatul reportat pro"enit din corectarea erorilor contabile ?*@ 11:(. Re#ultatul reportat repre#ent'nd !urplu!ul reali#at din re#er"e din ree"aluare ?@ 11:6. Re#ultatul reportat pro"enit din trecerea la aplicarea

Reglementrilor contabile conforme cu Directi"a a IE>a a omunitilor )conomice )uropene ?*@ 11::. Re#ultatul reportat pro"enit din trecerea la aplicarea IRS mai puin I*S 29 ?*@/1 11:8. Re#ultatul reportat pro"enit din utili#area la data trecerii la aplicarea IRS a "alorii u!te drept co!t pre!upu! ?*@ 11:9. FFF )liminat

118. Re#ultatul reportat pro"enit din adoptarea pentru prima dat a I*S 29 ?*@7>>>>>>>>>>>>

F:@ *ce!t cont apare numai la entitile care au aplicat Reglementrile contabile aprobate prin O/ nr. 9;2001


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bnci ?@ 161:. =mprumuturi interne din emi!iuni de obligaiuni garantate de !tat ?@ 1618. *lte &mprumuturi din emi!iuni de obligaiuni ?@

162. redite bancare pe termen lung 1621. redite bancare pe termen lung ?@ 1622. redite bancare pe termen lung nerambur!ate la !caden ?@

1625. redite e%terne gu"ernamentale ?@ 162;. redite bancare e%terne garantate de !tat ?@ 162(. redite bancare e%terne garantate de bnci ?@ 1626. redite de la tre#oreria !tatului ?@ 162:. redite bancare interne garantate de !tat ?@

166. Datorii care pri"e!c imobili#rile financiare 1661. Datorii fa de entitile din grup ?@ 1665. Datorii fa de entitile a!ociate


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2112. *menari de terenuri ?*@

212. on!trucii ?*@

215. In!talaii tenice


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7 26. I/O7I+I,RI IN*NI*R)

261. *ciuni deinute la filiale 2611. $itluri contabili#ate la co!t ?*@ 2612. $itluri e"aluate la "aloarea u!t prin profit !au pierdere ?*@

2615. $itluri di!ponibile &n "ederea "'n#rii ?*@

262. *ciuni deinute la entiti a!ociate 2621. $itluri contabili#ate la co!t ?*@ 2622. $itluri e"aluate la "aloarea u!t prin profit !au pierdere ?*@ 2625. $itluri di!ponibile &n "ederea "'n#rii ?*@

265. *ciuni deinute la entiti controlate &n comun 2651. $itluri contabili#ate la co!t ?*@ 2652. $itluri e"aluate la "aloarea u!t prin profit !au pierdere ?*@ 2655. $itluri di!ponibile &n "ederea "'n#rii ?*@

26;. $itluri pu!e &n eci"alenF9@ ?*@>>>>>>>>>>>> F9@ *ce!t cont apare numai &n !ituaiile financiare anuale con!olidate.

26(. *lte titluri imobili#ate ?*@

/5 266. ertificate "er#i am'nateF@ ?*@IN F@ onform art. II pct. ; din Ordinul mini!trului finanelor publice nr. 206:2015 ?/5@ !ocietile care aplic reglementrilecontabile aprobate prin Ordinul mini!trului finanelor publice nr. 12862012 pre#int informaiile reflectate &n contul 266introdu! prin art. II pct. 2 din Ordinul mini!trului finanelor publice nr. 206:2015 ?/5@T pe r'ndurile core!pun#toare ace!torelemente raportate &n cadrul !ituaiilor financiare anuale re!pecti" al raportrilor contabile anuale.

7 26:. reane imobili#ate 26:1. Sume de &nca!at de la entitile din grup ?*@ 26:2. Dob'nda aferent !umelor de &nca!at de la entitile din grup ?*@ 26:5. reane fa de entitile a!ociate


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280. *morti#ri pri"ind imobili#rile necorporale

2805. *morti#area celtuielilor de de#"oltare ?@ 280(. *morti#area conce!iunilor bre"etelor licenelor mrcilor comerciale drepturilor


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F@ Reproducem mai o! pre"ederile art. I pct. 20 paragrafele 1 > 5 din Ordinul mini!trului finanelor publice nr. 1(0201( ?/;@./; G20. +a data intrrii &n "igoare a pre#entului ordin !oldul contului 255 QImobili#ri necorporale &n cur! de e%ecuie !etran!fer fie a!upra contului 11:5 QRe#ultatul reportat pro"enit din modificrile politicilor contabile fie &n contul 205 Qeltuielide de#"oltare !au contul 208 Q*lte imobili#ri necorporale &n funcie de !tadiul reali#rii proiectului


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522. /ateriale con!umabile &n cur! de apro"i#ionare ?*@

525. *lte materiale &n cur! de apro"i#ionare ?*@

52:. /rfuri &n cur! de apro"i#ionare ?*@

528. *mbalae &n cur! de apro"i#ionare ?*@

55. RODJ3I) =N JRS D) )4)J3I)

551. rodu!e &n cur! de e%ecuie ?*@

/1 552. FFF )liminat

7 5;. RODJS)

5;1. Semifabricate ?*@

5;(. rodu!e finite ?*@

5;6. rodu!e re#iduale ?*@

5;:. rodu!e agricole ?*@

5;8. Diferene de pre la produ!e ?*@

5(. S$OJRI *+*$) +* $)R3I

5(1. /aterii


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59(. *u!tri pentru deprecierea !tocurilor aflate la teri 59(1. *u!tri pentru deprecierea materiilor ON$JRI D) $)R3I

;0. JRNI,ORI MI ON$JRI *SI/I+*$)

;01. urni#ori ?@

;05. )fecte de pltit ?@

;0;. urni#ori de imobili#ri ?@

;0(. )fecte de pltit pentru imobili#ri ?@

;06. Datorii din operaiuni de lea!ing financiar ?@

;08. urni#ori > facturi ne!o!ite ?@

;09. urni#ori > debitori ;091. urni#ori > debitori pentru cumprri de bunuri de natura !tocurilor ?*@ ;092. urni#ori > debitori pentru pre!tri de !er"icii ?*@ ;095. *"an!uri acordate pentru imobili#ri corporale ?*@ ;09;. *"an!uri acordate pentru imobili#ri necorporale ?*@

;1. +I)N3I MI ON$JRI *SI/I+*$)

;11. lieni ;111. lieni ?*@ ;118. lieni inceri !au &n litigiu ?*@

;15. )fecte de primit de la clieni ?*@

;18. lieni > facturi de &ntocmit ?*@

;19. lieni > creditori ?@

;2. )RSON*+ MI ON$JRI *SI/I+*$)

;21. er!onal > !alarii datorate ?@

;22. *lte beneficii datorate angaailor cu e%cepia beneficiilor pe termen !curt ;221. 7eneficii po!tangaare ?@ ;222. *lte beneficii pe termen lung ?@ ;225. 7eneficii pentru terminarea contractului de munc ?@

;25. er!onal > autoare materiale datorate ?@


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;2;. rime repre#ent'nd participarea per!onalului la profitF10@ ?@>>>>>>>>>>>> F10@ Se utili#ea# atunci c'nd e%i!t ba# legal pentru acordarea ace!tora.

;2(. *"an!uri acordate per!onalului ?*@

;26. Drepturi de per!onal neridicate ?@

;2:. Reineri din !alarii datorate terilor ?@

;28. *lte datorii


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;(5. Decontri cu entitile a!ociate pa!i" ?@ ;(82. Decontri din operaiuni &n participaie > acti" ?*@

;6. D)7I$ORI DIE)RMI R)DI$ORI DIE)RMI MI D)ON$RI J INS$RJ/)N$) D)RIE*$)

;61. Debitori di"er


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;96. *u!tri pentru deprecierea creanelor > debitori di"er ON$JRI D) $R),OR)RI)

(0. INE)S$I3II ) $)R/)N SJR$

(0(. Obligaiuni emi!e


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(;. *R)DI$IE)

(;1. *crediti"e (;11. *crediti"e &n lei ?*@ (;1;F@. *crediti"e &n "alut ?*@IN F@ Simbolul contului (;12 G*crediti"e &n "alutG a fo!t modificat &n (;1; G*crediti"e &n "alutG conform art. I pct. 26 dinOrdinul mini!trului finanelor publice nr. 1(0201( ?/;@.

7 (;2. *"an!uri de tre#orerieF11@ ?*@>>>>>>>>>>>> F11@ =n ace!t cont !e &nregi!trea#


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/; 61(. eltuieli cu pregtirea per!onalului

7 62. A)+$JI)+I J *+$) S)REIII )4)J$*$) D) $)R3I

621. eltuieli cu colaboratorii

622. eltuieli pri"ind comi!ioanele


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elemente raportate &n cadrul !ituaiilor financiare anuale re!pecti" al raportrilor contabile anuale.

7 6(. *+$) A)+$JI)+I D) )4+O*$*R)

6(2. eltuieli cu protecia mediului &nconurtor

6(5. eltuieli legate de acti"ele imobili#ate ?!au grupurile de!tinate

cedrii@ deinute &n "ederea "'n#rii 6(51. ierderi din e"aluarea acti"elor deinute &n "ederea "'n#rii 6(52. eltuieli cu cedarea acti"elor deinute &n "ederea "'n#rii

6(;. ierderi din creane >>>>>>>>> F5@ =n ace!t cont !e e"idenia# celtuielile repre#ent'nd tran!feruri


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deinute &n "ederea tran#acionrii 6622. ierderi pri"ind contabilitatea de acoperire 6625. eltuieli cu dob'n#ile aferente in!trumentelor deri"ate de!emnate ca in!trumente de acoperire a ri!cului de rat a dob'n#ii

665. ierderi din creane legate de participaii

66;. eltuieli pri"ind in"e!tiiile financiare cedate 66;1. eltuieli pri"ind imobili#rile financiare cedate 66;2. ierderi din in"e!tiiile pe termen !curt cedate 66;5. eltuieli pri"ind cedarea filialelor dob'ndite e%clu!i" cu intenia de a fi re"'ndute

66(. eltuieli din diferene de cur! "alutar 66(1. Diferene nefa"orabile de cur! "alutar legate de elementele monetare e%primate &n "alutF12@ 66(2. Diferene nefa"orabile de cur! "alutar din e"aluarea elementelor monetare care fac parte din in"e!tiia net &ntr>o operaiune din !trintate>>>>>>>>>>>>

F12@ =n ace!t cont nu !e &nregi!trea# diferenele nefa"orabile de cur! "alutar re#ultate din e"aluarea elementelor monetare carefac parte din in"e!tiia net &ntr>o operaiune din !trintate.

666. eltuieli pri"ind dob'n#ile

66:. eltuieli pri"ind !conturile acordate

668. *lte celtuieli financiare 6681. eltuieli cu am'narea plii pe!te termenele normale de creditare 6688. *lte celtuieli financiare

68. A)+$JI)+I J */OR$I,RI+) ROEI,IO*N)+) MI *KJS$RI+) )N$RJ D)R)I)R) S*J I)RD)R) D) E*+O*R)

681. eltuieli de e%ploatare pri"ind amorti#rile pro"i#ioanele


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F@ Denumirea contului 6868 a fo!t modificat conform art. I pct. 28 din Ordinul mini!trului finanelor publice nr. 1(0201(?/;@.

7 69. A)+$JI)+I J I/O,I$J+ ) ROI$ MI *+$) I/O,I$)

691. eltuieli cu impo#itul pe profit curent

692. eltuieli cu impo#itul pe profit am'nat

698. eltuieli cu alte impo#ite care nu apar &n elementele de mai !u!

+*S* : > ON$JRI D) E)NI$JRI

:0. IR* D) **)RI N)$

:01. Eenituri din "'n#area produ!elor finite

:02. Eenituri din "'n#area !emifabricatelor

:05. Eenituri din "'n#area produ!elor re#iduale

:0;. Eenituri din !er"icii pre!tate

:0(. Eenituri din !tudii


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:;1:. Eenituri din !ub"enii de e%ploatare &n ca# de calamiti


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deinute &n "ederea tran#acionrii :622. '>>>>>>>>>>> F1;@ =n ace!t cont nu !e &nregi!trea# diferenele fa"orabile de cur! "alutar re#ultate din e"aluarea elementelor monetare carefac parte din in"e!tiia net &ntr>o operaiune din !trintate.

:66. Eenituri din dob'n#i

:6:. Eenituri din !conturi obinute

:68. *lte "enituri financiare :681. Eenituri din am'narea &nca!rii pe!te termenele normale de creditare :688. *lte "enituri financiare

:8. E)NI$JRI DIN ROEI,IO*N) MI *KJS$RI )N$RJ D)R)I)R) S*J I)RD)R) D) E*+O*R)

:81. Eenituri din pro"i#ioane


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+*S* 8 > ON$JRI S)I*+)

80. ON$JRI =N **R* 7I+*N3J+JI

801. *ngaamente acordate 8011. Biruri ON$JRI D) B)S$IJN)F16@>>>>>>>>>>>> F16@ entru organi#area contabilitii de ge!tiune folo!irea conturilor din acea!t cla! e!te opional.

90. D)ON$RI IN$)RN)

901. Decontri interne pri"ind celtuielile

902. Decontri interne pri"ind producia obinut

905. Decontri interne pri"ind diferenele de pre

92. ON$JRI D) *+J+*3I)

921. eltuielile acti"itii de ba#

922. eltuielile acti"itilor au%iliare

925. eltuieli indirecte de producie

92;. eltuieli generale de admini!traie

92(. eltuieli de de!facere


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95. OS$J+ RODJ3I)I

951. o!tul produciei obinute

955. o!tul produciei &n cur! de e%ecuie

*I$O+J+ EI

unciunea conturilor

1;;. > ?1@ unciunea conturilor pre"#ute de lanul de conturi trebuie adaptat de entiti la !pecificul operaiuniloreconomico>financiare &nregi!trate &n contabilitatea ace!tora. ?2@ +a reflectarea &n contabilitate a operaiunilor economice derulate !e are &n "edere coninutul economic al ace!tora cure!pectarea principiilor ba#elor regulilor o operaiune din !trintateG ontul 105; GImpo#it pe profit curent o moned de pre#entarediferit de moneda funcionalG ontul 108 GIntere!e care nu controlea#G ontul 109 G*ciuni propriiG. u autorul ace!tor conturi !e ine e"idena e%i!tenei cre


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ontul 102 u autorul contului 102 G)lemente a!imilate capitaluluiG !e ine e"idena altor elemente a!imilate capitalului precum o moned de pre#entare diferit de moneda funcional potri"it I*S 21.

ontul 108 u autorul contului 108 GIntere!e care nu controlea#G !e e"idenia# intere!ele care nu controlea# re#ultate cu oca#iacon!olidrii filialelor prin metoda integrrii globale. ontul 108 GIntere!e care nu controlea#G !e utili#ea# numai &n !ituaiilefinanciare anuale con!olidate.


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ontul 109 u autorul contului 109 G*ciuni propriiG !e ine e"idena aciunilor proprii r!cumprate potri"it legii.

BRJ* 11 GR),J+$*$J+ R)OR$*$G

Din grupa 11 GRe#ultatul reportatG face parte- ontul 11: GRe#ultatul reportat cu e%cepia re#ultatului reportat pro"enit din adoptarea pentru prima dat a I*S 29G/1

ontul 118 GRe#ultatul reportat pro"enit din adoptarea pentru prima dat a I*S 29G.

7 ontul 11: GRe#ultatul reportat cu e%cepia re#ultatului reportat pro"enit din adoptarea pentru prima dat a I*S 29G *ce!t cont !e de#"olt pe urmtoarele conturi !intetice de gradul II- 11:1 GRe#ultatul reportat repre#ent'nd profitul nereparti#at !au pierderea neacoperitG 11:2 GRe#ultatul reportat pro"enit din adoptarea pentru prima dat a I*S mai puin I*S 29GF1:@ 11:5 GRe#ultatul reportat pro"enit din modificrile politicilor contabileG 11:; GRe#ultatul reportat pro"enit din corectarea erorilor contabileG 11:( GRe#ultatul reportat repre#ent'nd !urplu!ul reali#at din re#er"e din ree"aluareG 11:6 GRe#ultatul reportat pro"enit din trecerea la aplicarea Reglementrilor contabile conforme cu Directi"a a IE>a aomunitilor )conomice )uropeneG 11:: GRe#ultatul reportat pro"enit din trecerea la aplicarea IRS mai puin I*S 29G

/1 11:8 GRe#ultatul reportat pro"enit din utili#area la data trecerii la aplicarea IRS a "alorii u!te drept co!t pre!upu!G 11:9 FFF )liminat7>>>>>>>>>>>> F1:@ *ce!t cont apare numai la entitile care au aplicat Reglementrile contabile aprobate prin O/ nr. 9;2001 a a omunitilor )conomice )uropene. =n contul 11:: GRe#ultatul reportat pro"enit din trecerea la aplicarea IRS mai puin I*S 29G !e e"idenia# re#ultatul reportatpro"enit din alte au!tri cerute de implementarea IRS mai puin au!tarea la inflaie e"ideniate di!tinct pentru fiecare elementce a fcut obiectul unor a!tfel de au!tri./1 ontul 11:8 u autorul contului 11:8 GRe#ultatul reportat pro"enit din utili#area la data trecerii la aplicarea IRS a "alorii u!te drept co!tpre!upu!G !e ine e"idena re#ultatului reportat pro"enit din utili#area "alorii u!te la data trecerii la aplicarea IRS drept co!tpre!upu! potri"it cerinelor IRS. ontul 11:9 FFF )liminat

ontul 118 u autorul contului 118 GRe#ultatul reportat pro"enit din adoptarea pentru prima dat a I*S 29G !e ine e"idena re#ultatuluireportat pro"enit din au!trile re#ultate din aplicarea I*S 29 ca urmare a implementrii IRS e"ideniate di!tinct pentru fiecareelement ce a fcut obiectul unor a!tfel de au!tri.

7 BRJ* 12 GR),J+$*$J+ )4)RI3IJ+JI IN*NI*RG


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Din grupa 12 GRe#ultatul e%erciiului financiarG fac parte- ontul 121 Grofit !au pierdereG ontul 129 GReparti#area profituluiG. u autorul ace!tor conturi !e ine e"idena re#ultatului curent


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ontul 1(1 u autorul contului 1(1 Gro"i#ioaneG !e ine e"idena !umelor ce repre#int pro"i#ioanele con!tituite maorate re!pecti"diminuate !au anulate determinate de- litigiiC garanii acordate clienilorC re!tructurareC beneficiile angaailor


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+*S* 2 GON$JRI D) I/O7I+I,RI INE)S$I3II I/O7I+I*R) MI *$IE) 7IO+OBI)G

Din cla!a 2 Gonturi de imobili#ri in"e!tiii imobiliare


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ontul 21; u autorul contului 21; G/obilier aparatur birotic ecipamente de protecie a "alorilor umane


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u autorul contului 2;1 G*cti"e biologiceG !e ine e"idena intrrilor ie


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=n debitul contului 269 GEr!minte de efectuat pentru imobili#ri financiareG !e &nregi!trea# !umele pltite pentru imobili#rifinanciare. Soldul contului repre#int !umele datorate pentru imobili#rile financiare.

BRJ* 28 G*/OR$I,RI RIEIND I/O7I+I,RI+) INE)S$I3II+) I/O7I+I*R) MI *$IE)+) 7IO+OBI))E*+J*$) +* OS$G

Din grupa 28 G*morti#ri pri"ind imobili#rile in"e!tiiile imobiliare


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u autorul contului 29; G*u!tri pentru deprecierea acti"elor biologice e"aluate la co!tG !e ine e"idena au!trilor pentrudeprecierea acti"elor biologice e"aluate la co!t.

ontul 296 u autorul contului 296 G*u!tri pentru pierderea de "aloare a imobili#rilor financiareG !e ine e"idena au!trilor pentrupierderea de "aloare a imobili#rilor financiare.

+*S* 5 GON$JRI D) S$OJRI RODJ3I) =N JRS D) )4)J3I) MI *$IE) I/O7I+I,*$) D)3INJ$) =N

E)D)R)* EPN,RIIG

Din cla!a 5 Gonturi de !tocuri producie &n cur! de e%ecuie


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Soldul debitor al contului repre#int "aloarea imobili#rilor deinute &n "ederea "'n#rii.

BRJ* 52 GS$OJRI =N JRS D) *ROEI,ION*R)G

Din grupa 52 GStocuri &n cur! de apro"i#ionareG fac parte conturile- 521 G/aterii prime &n cur! de apro"i#ionareG 522 G/ateriale con!umabile &n cur! de apro"i#ionareG 525 G*lte materiale &n cur! de apro"i#ionareG

52: G/rfuri &n cur! de apro"i#ionareG 528 G*mbalae &n cur! de apro"i#ionareG. u autorul ace!tor conturi !e ine e"idena !tocurilor cumprate pentru care !au tran!ferat ri!curile a &nceiatproce!ul de apro"i#ionare. Soldul conturilor repre#int "aloarea !tocurilor cumprate pentru care !>au tran!ferat ri!curile


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diferenelor de pre aferente produ!elor. =n debitul conturilor de produ!e !e &nregi!trea# intrri


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u autorul contului 5:1 G/rfuriG !e ine e"idena e%i!tenei


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Din grupa ;0 Gurni#ori facturi ne!o!iteG ontul ;09 Gurni#ori > debitoriG

ontul ;095 G*"an!uri acordate pentru imobili#ri corporaleG ontul ;09; G*"an!uri acordate pentru imobili#ri necorporaleG. u autorul conturilor ;01 Gurni#oriG au primit facturi. =n creditul contului !e &nregi!trea# "aloarea bunurilor apro"i#ionate !au a !er"iciilor pre!tate de ctre furni#ori precum debitoriG !e &nregi!trea# "aloarea a"an!urilor facturate. =n creditul contului ;09 Gurni#ori > debitoriG !e &nregi!trea# "aloarea a"an!urilor decontate furni#orilor cu oca#ia regulari#riiplilor cu ace


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=n creditul contului ;15 G)fecte de primit de la clieniG !e &nregi!trea# efecte comerciale primite de la clieni. Soldul contului repre#int "aloarea efectelor comerciale de primit.

ontul ;18 u autorul contului ;18 Glieni > facturi de &ntocmitG !e e"idenia# li"rrile de bunuri !au pre!trile de !er"icii inclu!i" ta%ape "aloarea adugat pentru care nu !>au &ntocmit facturi. =n debitul contului ;18 Glieni > facturi de &ntocmitG !e &nregi!trea# "aloarea li"rrilor de bunuri !au a !er"iciilor pre!tate ctreclieni pentru care nu !>au &ntocmit facturi inclu!i" ta%a pe "aloarea adugat aferent precum au &ntocmit facturi.

ontul ;19 u autorul contului ;19 Glieni > creditoriG !e ine e"idena clienilor > creditori repre#ent'nd a"an!urile &nca!ate de la clieni. =n creditul contului ;19 Glieni > creditoriG !e &nregi!trea# !umele facturate clienilor repre#ent'nd a"an!uri pentru li"rri debunuri !au pre!tri de !er"icii. =n debitul contului ;19 Glieni > creditoriG !e &nregi!trea# decontarea a"an!urilor &nca!ate de la clieni. Soldul contului repre#int !umele datorate clienilor > creditori.

BRJ* ;2 G)RSON*+ MI ON$JRI *SI/I+*$)G

Din grupa ;2 Ger!onal !alarii datorateG ontul ;22 G*lte beneficii datorate angaailor cu e%cepia beneficiilor pe termen !curtG ontul ;221 G7eneficii po!tangaareG ontul ;222 G*lte beneficii pe termen lungG ontul ;225 G7eneficii pentru terminarea contractului de muncG ontul ;25 Ger!onal > autoare materiale datorateG ontul ;2; Grime repre#ent'nd participarea per!onalului la profitG ontul ;2( G*"an!uri acordate per!onaluluiG ontul ;26 GDrepturi de per!onal neridicateG ontul ;2: GReineri din !alarii datorate terilorG ontul ;28 G*lte datorii angaare angaareC alte beneficii pe termen lungC beneficii pentruterminarea contractului de muncC primele acordate per!onalului din profitul reali#at potri"it pre"ederilor legaleC drepturile deper!onal neridicate &n termenul legalC reinerile


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Soldul debitor al contului repre#int a"an!urile acordate.

ontul ;26 u autorul contului ;26 GDrepturi de per!onal neridicateG !e ine e"idena drepturilor de per!onal neridicate &n termenul legal.

ontul ;2: u autorul contului ;2: GReineri din !alarii datorate terilorG !e ine e"idena reinerilor


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ontul ;;1 u autorul contului ;;1 GImpo#itul pe profitG !e ine e"idena decontrilor cu bugetul !tatuluibugetele locale pri"ind impo#itulpe profit curent


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=n creditul contului !e &nregi!trea# aportul &n natur al acionarilor la capitalul entitii !umele depu!e ca aport &n numerar&mprumuturile din emi!iunea de obligaiuni con"ertite &n aciuni capitalul !ocial retra! de acionari precum


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Din grupa ;: Gonturi de !ub"enii regulari#are iconecta conform pre"ederilor legale la o reea de electricitate ga#e ap !au pentru a le furni#a acce!ul continuu la anumitebunuri !au !er"icii potri"it pre"ederilor IRI 18 G$ran!ferul de acti"e de la clieniG.

7 BRJ* ;8 GD)ON$RI =N *DRJ+ JNI$3IIG

Din grupa ;8 GDecontri &n cadrul unitiiG fac parte- ontul ;81 GDecontri &ntre unitate


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=n creditul conturilor !e &nregi!trea# "alori materiale decontri &n cadrul grupului cu acionarii deprecierea creanelor > debitori di"er


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ontul (19 Gredite bancare pe termen !curtG.

ontul (11 u autorul contului (11 GEalori de &nca!atG !e ine e"idena "alorilor de &nca!at cum !unt cecurile


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=n creditul contului (;1 G*crediti"eG !e &nregi!trea# !umele pltite terilor !au "irate &n conturile de di!ponibiliti ca urmare a&ncetrii "alabilitii acrediti"ului. Soldul contului repre#int "aloarea acrediti"elor de!ci!e la bnci e%i!tente.

ontul (;2 u autorul contului (;2 G*"an!uri de tre#orerieG !e ine e"idena a"an!urilor de tre#orerie inclu!i" !umele acordate prin!i!temul de card. =n debitul contului (;2 G*"an!uri de tre#orerieG !e &nregi!trea# a"an!urile de tre#orerie acordate.

=n creditul contului (;2 G*"an!uri de tre#orerieG !e &nregi!trea# a"an!urile de tre#orerie u!tificate. Soldul contului repre#int !umele acordate ca a"an!uri de tre#orerie nedecontate.

BRJ* (8 GEIR*/)N$) IN$)RN)G

Din grupa (8 GEiramente interneG face parte- ontul (81 GEiramente interneG.

ontul (81 u autorul contului (81 GEiramente interneG !e ine e"idena "iramentelor de di!ponibiliti &ntre conturile de tre#orerie. =n debitul contului (81 GEiramente interneG !e &nregi!trea# !umele "irate dintr>un cont de tre#orerie &n alt cont de tre#orerie. =n creditul contului (81 GEiramente interneG !e &nregi!trea# !umele intrate &ntr>un cont de tre#orerie din alt cont de tre#orerie. De regul contul nu pre#int !old.

BRJ* (9 G*KJS$RI )N$RJ I)RD)R)* D) E*+O*R) * ON$JRI+OR D) $R),OR)RI)G

Din grupa (9 G*u!tri pentru pierderea de "aloare a conturilor de tre#orerieG fac parte- ontul (9( G*u!tri pentru pierderea de "aloare a obligaiunilor emi!e


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ontul 601 u autorul contului 601 Geltuieli cu materiile primeG !e ine e"idena celtuielilor cu materiile prime.

ontul 602 u autorul contului 602 Geltuieli cu materialele con!umabileG !e ine e"idena celtuielilor cu materialele con!umabile.

ontul 605

u autorul contului 605 Geltuieli pri"ind alte materialeG !e ine e"idena celtuielilor pri"ind alte materiale la darea &nfolo!in a ace!tora.

ontul 60; u autorul contului 60; Geltuieli pri"ind materialele ne!tocateG !e ine e"idena celtuielilor pri"ind materialele ne!tocate.

ontul 60( u autorul contului 60( Geltuieli pri"ind energia


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Din grupa 62 Geltuieli cu alte !er"icii e%ecutate de teriG fac parte- ontul 621 Geltuieli cu colaboratoriiG ontul 622 Geltuieli pri"ind comi!ioanele


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ontul 6;2 Geltuieli cu a"antaele &n natur


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ontul 6(5 u autorul contului 6(5 Geltuieli legate de acti"ele imobili#ate ?!au grupurile de!tinate cedrii@ deinute &n "ederea "'n#riiG!e ine e"idena pierderilor re#ultate din e"aluarea acti"elor deinute &n "ederea "'n#rii


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u autorul contului 662 Geltuieli pri"ind operaiunile cu in!trumente deri"ateG !e ine e"idena pierderilor re#ultate dine"aluarea in!trumentelor deri"ate prin contul de profit


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ontul 692 u autorul contului 692 Geltuieli cu impo#itul pe profit am'natG !e ine e"idena celtuielilor cu impo#itul pe profit am'natdeterminat &n conformitate cu pre"ederile IRS.

ontul 698 u autorul contului 698 Geltuieli cu alte impo#ite care nu apar &n elementele de mai !u!G !e ine e"idena celtuielilor cu alteimpo#ite determinate &n conformitate cu reglementrile emi!e &n ace!t !cop.

+*S* : GON$JRI D) E)NI$JRIG

Din cla!a : Gonturi de "enituriG fac parte urmtoarele grupe de conturi- :0 Gifra de afaceri netG :1 GEenituri aferenteco!tului produciei &n cur! de e%ecuieG :2 GEenituri din producia de imobili#ri


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ontul :09 u autorul contului :09 GReduceri comerciale acordateG !e ine e"idena reducerilor comerciale acordate ulterior facturriiindiferent de perioada la care !e refer. =n debitul contului :09 GReduceri comerciale acordateG !e &nregi!trea# "aloarea reducerilor comerciale acordate.

BRJ* :1 GE)NI$JRI *)R)N$) OS$J+JI RODJ3I)I =N JRS D) )4)J3I)G

Din grupa :1 GEenituri aferente co!tului produciei &n cur! de e%ecuieG fac parte-

ontul :11 GEenituri aferente co!turilor !tocurilor de produ!eG/1 ontul :12 FFF )liminat7 =n creditul ace!tor conturi !e &nregi!trea# "eniturile aferente co!tului produ!elor


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ontul :(( GEenituri din ree"aluarea imobili#rilor necorporale


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ontul :651 G'


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BRJ* :8 GE)NI$JRI DIN ROEI,IO*N) MI *KJS$RI )N$RJ D)R)I)R) S*J I)RD)R) D) E*+O*R)G

Din grupa :8 GEenituri din pro"i#ioane *I$*+ MI R),)RE) VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV101 V apital V101 V apital VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 1011V apital !ub!cri! V 1011V apital !ub!cri! VV V ne"r!at V V ne"r!at VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 1012V apital !ub!cri! "r!at V 1012V apital !ub!cri! "r!at V


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VUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV102 V )lemente a!imilate V V ont nou VV V capitalului V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 1026V atrimoniul publicF19@ V 1016V atrimoniul public VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 102:V apital !ub!cri! V V ont nou VV V repre#ent'nd datorii V V V

V V financiareF20@ V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 1028V *u!tri ale capitaluluiV V ont nou VV V !ocial V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV105 V *lte elemente de V V ont nou VV V capitaluri proprii V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 1051V 7eneficii acordate V V ont nou VV V angaailor !ub forma V V VV V in!trumentelor de V V VV V capitaluri proprii V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUV

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V V de cur! "alutar din V V VV V e"aluarea elementelor V V VV V monetare care fac parte V V VV V din in"e!tiia net V V VV V &ntr>o operaiune din V V VV V !trintate V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV666 V eltuieli pri"ind V666 V eltuieli pri"ind VV V dob'n#ile V V dob'n#ile VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV66: V eltuieli pri"ind V66: V eltuieli pri"ind VV V !conturile acordate V V !conturile acordate VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV668 V *lte celtuieli V668 V *lte celtuieli VV V financiare V V financiare VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 6681V eltuieli cu am'narea V V ont nou VV V plii pe!te termenele V V VV V normale de creditare V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV 6688V *lte celtuieli V V ont nou VV V financiare V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV BRJ* 68 > A)+$JI)+I J */OR$I,RI+) ROEI,IO*N)+) MI *KJS$RI+)VV )N$RJ D)R)I)R) S*J I)RD)R) D) E*+O*R) VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV681 V eltuieli de e%ploatareV681 V eltuieli de e%ploatareVV V pri"ind amorti#rile V V pri"ind amorti#rile VV V pro"i#ioanele


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V V pentru deprecierea V V pentru deprecierea VV V imobili#rilor a V V imobili#rilor VV V in"e!tiiilor imobiliareV V VV V IR* D) **)RI N)$ VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV:01 V Eenituri din "'n#area V:01 V Eenituri din "'n#area VV V produ!elor finite V V produ!elor finite VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:02 V Eenituri din "'n#area V:02 V Eenituri din "'n#area VV V !emifabricatelor V V !emifabricatelor VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:05 V Eenituri din "'n#area V:05 V Eenituri din "'n#area VV V produ!elor re#iduale V V produ!elor re#iduale VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:0; V Eenituri din !er"icii V:0; V Eenituri din !er"icii V


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V V pre!tate V V pre!tate VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:0( V Eenituri din !tudii


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V V de e%ploatare pentru V V de e%ploatare pentru VV V a!igurri


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V V agricole V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV :(:1V '


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V V operaiunile cu titluri V V VV V


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VUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV :6(2V Diferene fa"orabile de V V ont nou VV V cur! "alutar din V V VV V e"aluarea elementelor V V VV V monetare care fac parte V V VV V din in"e!tiia net V V VV V &ntr>o operaiune din V V VV V !trintate V V V

VUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:66 V Eenituri din dob'n#i V:66 V Eenituri din dob'n#i VV V V:65 V Eenituri din creane VV V V V imobili#ate VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:6: V Eenituri din !conturi V:6: V Eenituri din !conturi VV V obinute V V obinute VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV:68 V *lte "enituri financiareV:68 V *lte "enituri financiareVVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV :681V Eenituri din am'narea V V ont nou VV V &nca!rii pe!te V V VV V termenele normale de V V V

V V creditare V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV :688V *lte "enituri financiareV V ont nou VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV BRJ* :8 > E)NI$JRI DIN ROEI,IO*N) MI *KJS$RI )N$RJ D)R)I)R) VV S*J I)RD)R) D) E*+O*R) VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV:81 V Eenituri din pro"i#ioaneV:81 V Eenituri din pro"i#ioaneVV V


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V V pe profit am'nat V V VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV +*S* 8 > ON$JRI S)I*+) VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV BRJ* 80 > ON$JRI =N **R* 7I+*N3J+JI VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV801 V *ngaamente acordate V801 V *ngaamente acordate VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUV

V 8011V Biruri


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VUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV80: V *cti"e contingente V80: V *cti"e contingente VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV808 V Datorii contingente V808 V Datorii contingente VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV BRJ* 89 > 7I+*N3 VVUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVV891 V 7ilan de de!cidere V891 V 7ilan de de!cidere V

VUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVV892 V 7ilan de &ncidere V892 V 7ilan de &ncidere VVUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUVUUUUUUUUUUUUUVUUUUUUUUUUUUUUUUUUUUUUUUUV F19@ *ce!t cont mai apare doar la entitile care nu au finali#at procedurile legale de tran!fer al bunurilor de naturapatrimoniului public. F20@ =n ace!t cont !e e"idenia# aciunile care din punct de "edere al I*S 52 repre#int datorii financiare. F21@ *ce!t cont reflect diferenele de cur! "alutar recuno!cute iniial &n alte elemente ale re#ultatului global o operaiune din !trintate. F5;@ *ce!t cont !e folo!e

ORDIN 1286-2012 Actualizat 2015

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